Court in N.A. Mody 's case (supra) has been impliedly overruled by the various decisions of the Supreme Court and, therefore, the reliance ... Patel1 (supra) and H.R. Aslot (supra) thus have been impliedly overruled by the Supreme Court and since the decision of Hon'ble Bombay
Mashreq Bank Psc., Mumbai vs Assessee on 15 January, 2016
I.T.A. No. 1342
Jaypee Rewa Plant (supra) cannot be said to have been impliedly overruled. She also pointed out from the judgment in India Sugars and Refineries ... cannot be brushed aside by a smaller Bench by assuming any implied overruling. The proper course for re-consideration of a decision of larger bench
Limited (supra) relied upon by the ld. D.R. stands
impliedly overruled. He also relied on the latest decision of the Hon'ble
Bombay ... said decision, the Third member decision has
already been overruled impliedly by the decision of the Hon'ble Bombay
High Court rendered
Court could not have answered the first question against the assessee without overruling this part of the decision of the High Court, but through sortie ... this Court in favour of the revenue that this contention was impliedly decided in favour of the revenue. It would be straining logic
Court and the decision of Special Bench following the same stands impliedly overruled. The learned Senior Departmental Representative thus very ably tried to distinguish ... Supreme Court in the latest judgment which impliedly overrules the Special Bench decision, is therefore, patently wrong.
53. The learned counsel further submitted that
Bench Judgment (supra) gets impliedly
overruled. It be held accordingly.
6. On the facts and circumstances of the case and in law and
considering
have impliedly affirmed the aforesaid observation as being the decision of the Hon'ble Delhi High Court and also impliedly overruled the decision
Kalyani Steels Ltd. vs Deputy Commissioner Of Income Tax on 14 March, 1997
Equivalent citations
unwarranted. Further, it is also submitted that this decision has impliedly
overruled the decision of CIT v. Abhishek Industries Ltd. (supra) relied upon
